Financial Reporting

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FUNDAMENTALS LEVEL PAPER F7
FINANCIAL REPORTING (INTERNATIONAL)

P R A C T I C E & R E V I S I O N K I T

In this January 2010 new edition • • • • • • We discuss the best strategies for revising and taking your ACCA exams We show you how to be well prepared for your exam We give you lots of great guidance on tackling questions We show you how you can build your own exams We provide you with three mock exams including the December 2009 exam We provide the ACCA examiner's answers as well as our own to the June and December 2009 exams as an additional revision aid

Our i-Pass product also supports this paper.

FOR EXAMS IN 2010
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First edition 2007 Fourth edition January 2010 ISBN 9780 7517 8054 3 (previous ISBN 9780 7517 6661 5)

British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library

Published by BPP Learning Media Ltd BPP House, Aldine Place London W12 8AA www.bpp.com/learningmedia Printed in the United Kingdom

All our rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of BPP Learning Media Ltd.

We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The suggested solutions in the exam answer bank have been prepared by BPP Learning Media Ltd, except where otherwise stated.

Your learning materials, published by BPP Learning Media Ltd, are printed on paper sourced from sustainable, managed forests.

© BPP Learning Media Ltd 2010

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Contents
Page

Finding questions
Question index ................................................................................................................................................................. iv

Using your BPP Learning Media Practice and Revision Kit .......................................................... ix Revising F7 General exam support from BPP Learning Media.............................................................................................................. x Topics to revise................................................................................................................................................................. x Question practice .............................................................................................................................................................. x Passing the F7 exam ........................................................................................................................................................ xi Exam information ............................................................................................................................................................ xii Analysis of past papers .................................................................................................................................................. xv

Planning your question practice
BPP Learning Media’s question plan............................................................................................................................. xvii Build your own exams..................................................................................................................................................... xx

Questions and answers
Questions..........................................................................................................................................................................3 Answers ..........................................................................................................................................................................97

Exam practice
Mock exam...
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